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E file state and federal taxes for free Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). E file state and federal taxes for free Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. E file state and federal taxes for free The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. E file state and federal taxes for free The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. E file state and federal taxes for free What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. E file state and federal taxes for free Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. E file state and federal taxes for free Representing a taxpayer at conferences, hearings, or meetings with the IRS. E file state and federal taxes for free Preparing and filing documents, including tax returns, with the IRS for a taxpayer. E file state and federal taxes for free Providing a client with written advice which has a potential for tax avoidance or evasion. E file state and federal taxes for free Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. E file state and federal taxes for free Who Can Practice Before the IRS? The following individuals can practice before the IRS. E file state and federal taxes for free However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. E file state and federal taxes for free Form 2848 can be used for this purpose. E file state and federal taxes for free Attorneys. E file state and federal taxes for free   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. E file state and federal taxes for free Certified public accountants (CPAs). E file state and federal taxes for free   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. E file state and federal taxes for free Enrolled agents. E file state and federal taxes for free   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. E file state and federal taxes for free Enrolled retirement plan agents. E file state and federal taxes for free   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. E file state and federal taxes for free The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. E file state and federal taxes for free Enrolled actuaries. E file state and federal taxes for free   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. E file state and federal taxes for free The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. E file state and federal taxes for free Student. E file state and federal taxes for free    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. E file state and federal taxes for free For more information, see Authorization for special appearances, later. E file state and federal taxes for free Registered tax return preparers and unenrolled return preparers. E file state and federal taxes for free   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. E file state and federal taxes for free An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. E file state and federal taxes for free   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. E file state and federal taxes for free Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. E file state and federal taxes for free Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. E file state and federal taxes for free   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. E file state and federal taxes for free See Form 8821. E file state and federal taxes for free Practice denied. E file state and federal taxes for free   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. E file state and federal taxes for free Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. E file state and federal taxes for free Other individuals who may serve as representatives. E file state and federal taxes for free   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. E file state and federal taxes for free An individual. E file state and federal taxes for free An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. E file state and federal taxes for free A family member. E file state and federal taxes for free An individual can represent members of his or her immediate family. E file state and federal taxes for free Immediate family includes a spouse, child, parent, brother, or sister of the individual. E file state and federal taxes for free An officer. E file state and federal taxes for free A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. E file state and federal taxes for free An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. E file state and federal taxes for free A partner. E file state and federal taxes for free A general partner may represent the partnership before the IRS. E file state and federal taxes for free An employee. E file state and federal taxes for free A regular full-time employee can represent his or her employer. E file state and federal taxes for free An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. E file state and federal taxes for free A fiduciary. E file state and federal taxes for free A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. E file state and federal taxes for free See Fiduciary under When Is a Power of Attorney Not Required, later. E file state and federal taxes for free Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. E file state and federal taxes for free See section 10. E file state and federal taxes for free 7(c)(1)(vii) of Circular 230. E file state and federal taxes for free Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. E file state and federal taxes for free The prospective representative must request this authorization in writing from the Office of Professional Responsibility. E file state and federal taxes for free However, it is granted only when extremely compelling circumstances exist. E file state and federal taxes for free If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. E file state and federal taxes for free The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. E file state and federal taxes for free The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. E file state and federal taxes for free It merely confirms that a centralized file for authorizations has been established for the individual under that number. E file state and federal taxes for free Students in LITCs and the STCP. E file state and federal taxes for free   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. E file state and federal taxes for free Authorization requests must be made to the Office of Professional Responsibility. E file state and federal taxes for free If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. E file state and federal taxes for free Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. E file state and federal taxes for free If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. E file state and federal taxes for free Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. E file state and federal taxes for free If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. E file state and federal taxes for free Corporations, associations, partnerships, and other persons that are not individuals. E file state and federal taxes for free   These organizations (or persons) are not eligible to practice before the IRS. E file state and federal taxes for free Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. E file state and federal taxes for free Not meeting the requirements for renewal of enrollment (such as continuing professional education). E file state and federal taxes for free Requesting to be placed in inactive retirement status. E file state and federal taxes for free Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. E file state and federal taxes for free Failure to meet requirements. E file state and federal taxes for free   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. E file state and federal taxes for free The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. E file state and federal taxes for free The individual has 60 days from the date of the notice to respond. E file state and federal taxes for free Inactive roster. E file state and federal taxes for free   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. E file state and federal taxes for free The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. E file state and federal taxes for free Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. E file state and federal taxes for free Inactive retirement status. E file state and federal taxes for free   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. E file state and federal taxes for free They must continue to adhere to all renewal requirements. E file state and federal taxes for free They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. E file state and federal taxes for free Suspension and disbarment. E file state and federal taxes for free   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. E file state and federal taxes for free This includes engaging in acts of disreputable conduct. E file state and federal taxes for free For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. E file state and federal taxes for free   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. E file state and federal taxes for free See What Is Practice Before the IRS, earlier. E file state and federal taxes for free   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. E file state and federal taxes for free However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. E file state and federal taxes for free   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. E file state and federal taxes for free The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. E file state and federal taxes for free How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. E file state and federal taxes for free Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. E file state and federal taxes for free In either case, certain application forms, discussed next, must be filed. E file state and federal taxes for free Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. E file state and federal taxes for free See Incompetence and Disreputable Conduct, later. E file state and federal taxes for free Form 2587. E file state and federal taxes for free   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. E file state and federal taxes for free Form 2587 can be filed online, by mail, or by fax. E file state and federal taxes for free For more information, see instructions and fees listed on the form. E file state and federal taxes for free To get Form 2587, see How To Get Tax Help, later. E file state and federal taxes for free Form 23 and Form 23-EP. E file state and federal taxes for free   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. E file state and federal taxes for free The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. E file state and federal taxes for free Alternatively, payment may be made electronically pursuant to instructions on the forms. E file state and federal taxes for free To get Form 23 or Form 23-EP, see How To Get Tax Help, later. E file state and federal taxes for free Form 5434. E file state and federal taxes for free   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. E file state and federal taxes for free The application must include a check or money order in the amount of the fee shown on Form 5434. E file state and federal taxes for free To get Form 5434, see How To Get Tax Help, later. E file state and federal taxes for free Period of enrollment. E file state and federal taxes for free   An enrollment card will be issued to each individual whose enrollment application is approved. E file state and federal taxes for free The individual is enrolled until the expiration date shown on the enrollment card or certificate. E file state and federal taxes for free To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). E file state and federal taxes for free What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. E file state and federal taxes for free F. E file state and federal taxes for free R. E file state and federal taxes for free part 10 and reprinted in Treasury Department Circular No. E file state and federal taxes for free 230 (Circular 230). E file state and federal taxes for free An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. E file state and federal taxes for free In addition, a practitioner cannot engage in disreputable conduct (discussed later). E file state and federal taxes for free Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. E file state and federal taxes for free Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. E file state and federal taxes for free See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. E file state and federal taxes for free Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. E file state and federal taxes for free Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. E file state and federal taxes for free Communications regarding corporate tax shelters. E file state and federal taxes for free   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. E file state and federal taxes for free Duty to advise. E file state and federal taxes for free   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. E file state and federal taxes for free Due diligence. E file state and federal taxes for free   A practitioner must exercise due diligence when performing the following duties. E file state and federal taxes for free Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. E file state and federal taxes for free Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. E file state and federal taxes for free Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. E file state and federal taxes for free Restrictions Practitioners are restricted from engaging in certain practices. E file state and federal taxes for free The following paragraphs discuss some of these restricted practices. E file state and federal taxes for free Delays. E file state and federal taxes for free   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. E file state and federal taxes for free Assistance from disbarred or suspended persons and former IRS employees. E file state and federal taxes for free   A practitioner must not knowingly, directly or indirectly, do the following. E file state and federal taxes for free Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. E file state and federal taxes for free Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. E file state and federal taxes for free Performance as a notary. E file state and federal taxes for free   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. E file state and federal taxes for free Negotiations of taxpayer refund checks. E file state and federal taxes for free   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. E file state and federal taxes for free Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. E file state and federal taxes for free The following list contains examples of conduct that is considered disreputable. E file state and federal taxes for free Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. E file state and federal taxes for free Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. E file state and federal taxes for free Soliciting employment by prohibited means as discussed in section 10. E file state and federal taxes for free 30 of Circular 230. E file state and federal taxes for free Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. E file state and federal taxes for free Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. E file state and federal taxes for free Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. E file state and federal taxes for free Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. E file state and federal taxes for free Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. E file state and federal taxes for free Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. E file state and federal taxes for free Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. E file state and federal taxes for free Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. E file state and federal taxes for free A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. E file state and federal taxes for free Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. E file state and federal taxes for free If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. E file state and federal taxes for free See Who Can Practice Before the IRS, earlier. E file state and federal taxes for free What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. E file state and federal taxes for free If the authorization is not limited, the individual generally can perform all acts that you can perform. E file state and federal taxes for free The authority granted to a registered tax return preparer or an unenrolled preparer is limited. E file state and federal taxes for free For information on the limits regarding registered tax return preparers, see Circular 230 §10. E file state and federal taxes for free 3(f). E file state and federal taxes for free For information on the limits regarding unenrolled preparers, see Publication 470. E file state and federal taxes for free Acts performed. E file state and federal taxes for free   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. E file state and federal taxes for free Represent you before any office of the IRS. E file state and federal taxes for free Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. E file state and federal taxes for free Sign a consent to extend the statutory time period for assessment or collection of a tax. E file state and federal taxes for free Sign a closing agreement. E file state and federal taxes for free Signing your return. E file state and federal taxes for free   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. E file state and federal taxes for free 6012-1(a)(5)). E file state and federal taxes for free You specifically authorize this in your power of attorney. E file state and federal taxes for free For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. E file state and federal taxes for free Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. E file state and federal taxes for free Other good cause if specific permission is requested of and granted by the IRS. E file state and federal taxes for free When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. E file state and federal taxes for free For more information, see the Form 2848 instructions. E file state and federal taxes for free Limitation on substitution or delegation. E file state and federal taxes for free   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. E file state and federal taxes for free   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. E file state and federal taxes for free If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. E file state and federal taxes for free Disclosure of returns to a third party. E file state and federal taxes for free   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. E file state and federal taxes for free Incapacity or incompetency. E file state and federal taxes for free   A power of attorney is generally terminated if you become incapacitated or incompetent. E file state and federal taxes for free   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. E file state and federal taxes for free See Non-IRS powers of attorney, later. E file state and federal taxes for free When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. E file state and federal taxes for free A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. E file state and federal taxes for free Represent you at a meeting with the IRS. E file state and federal taxes for free Prepare and file a written response to the IRS. E file state and federal taxes for free Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. E file state and federal taxes for free Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. E file state and federal taxes for free Your representative must complete that part of the form. E file state and federal taxes for free Non-IRS powers of attorney. E file state and federal taxes for free   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. E file state and federal taxes for free For more information, see Processing a non-IRS power of attorney, later. E file state and federal taxes for free   If you want to use a power of attorney document other than Form 2848, it must contain the following information. E file state and federal taxes for free Your name and mailing address. E file state and federal taxes for free Your social security number and/or employer identification number. E file state and federal taxes for free Your employee plan number, if applicable. E file state and federal taxes for free The name and mailing address of your representative(s). E file state and federal taxes for free The types of tax involved. E file state and federal taxes for free The federal tax form number. E file state and federal taxes for free The specific year(s) or period(s) involved. E file state and federal taxes for free For estate tax matters, the decedent's date of death. E file state and federal taxes for free A clear expression of your intention concerning the scope of authority granted to your representative(s). E file state and federal taxes for free Your signature and date. E file state and federal taxes for free You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. E file state and federal taxes for free This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. E file state and federal taxes for free The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. E file state and federal taxes for free 502(b). E file state and federal taxes for free Required information missing. E file state and federal taxes for free   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. E file state and federal taxes for free You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. E file state and federal taxes for free If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. E file state and federal taxes for free Procedure for perfecting a non-IRS power of attorney. E file state and federal taxes for free   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. E file state and federal taxes for free The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). E file state and federal taxes for free The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. E file state and federal taxes for free Example. E file state and federal taxes for free John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. E file state and federal taxes for free The power of attorney grants Ed the authority to perform any and all acts on John's behalf. E file state and federal taxes for free However, it does not list specific tax-related information such as types of tax or tax form numbers. E file state and federal taxes for free Shortly after John signs the power of attorney, he is declared incompetent. E file state and federal taxes for free Later, a federal tax matter arises concerning a prior year return filed by John. E file state and federal taxes for free Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. E file state and federal taxes for free If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. E file state and federal taxes for free If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. E file state and federal taxes for free Otherwise, he must name another individual who can practice before the IRS. E file state and federal taxes for free Processing a non-IRS power of attorney. E file state and federal taxes for free   The IRS has a centralized computer database system called the CAF system. E file state and federal taxes for free This system contains information on the authority of taxpayer representatives. E file state and federal taxes for free Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. E file state and federal taxes for free Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. E file state and federal taxes for free It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. E file state and federal taxes for free   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. E file state and federal taxes for free Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). E file state and federal taxes for free Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. E file state and federal taxes for free However, the following will also assist you in preparing the form. E file state and federal taxes for free Line-by-line hints. E file state and federal taxes for free   The following hints are summaries of some of the line-by-line instructions for Form 2848. E file state and federal taxes for free Line 1—Taxpayer information. E file state and federal taxes for free   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. E file state and federal taxes for free If only one spouse wants to be represented in the matter, that spouse files a Form 2848. E file state and federal taxes for free Line 2—Representative(s). E file state and federal taxes for free   Only individuals may be named as representatives. E file state and federal taxes for free If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. E file state and federal taxes for free If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. E file state and federal taxes for free Enter your representative's fax number if available. E file state and federal taxes for free   If you want to name more than three representatives, attach additional Form(s) 2848. E file state and federal taxes for free The IRS can send copies of notices and communications to two of your representatives. E file state and federal taxes for free You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. E file state and federal taxes for free If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. E file state and federal taxes for free Line 3—Tax matters. E file state and federal taxes for free   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. E file state and federal taxes for free However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. E file state and federal taxes for free The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. E file state and federal taxes for free However, avoid general references such as “all years” or “all taxes. E file state and federal taxes for free ” Any Form 2848 with general references will be returned. E file state and federal taxes for free Line 4—Specific use not recorded on Centralized Authorization File (CAF). E file state and federal taxes for free   Certain matters cannot be recorded on the CAF system. E file state and federal taxes for free Examples of such matters include, but are not limited to, the following. E file state and federal taxes for free Requests for a private letter ruling or technical advice. E file state and federal taxes for free Applications for an employer identification number (EIN). E file state and federal taxes for free Claims filed on Form 843, Claim for Refund and Request for Abatement. E file state and federal taxes for free Corporate dissolutions. E file state and federal taxes for free Requests for change of accounting method. E file state and federal taxes for free Requests for change of accounting period. E file state and federal taxes for free Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). E file state and federal taxes for free Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). E file state and federal taxes for free Application for Award for Original Information under section 7623. E file state and federal taxes for free Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). E file state and federal taxes for free Freedom of Information Act requests. E file state and federal taxes for free If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. E file state and federal taxes for free If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. E file state and federal taxes for free Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. E file state and federal taxes for free Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. E file state and federal taxes for free To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. E file state and federal taxes for free If Form 2848 is for a specific use, mail or fax it to the office handling that matter. E file state and federal taxes for free For more information on specific use, see the Instructions for Form 2848, line 4. E file state and federal taxes for free FAX copies. E file state and federal taxes for free   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). E file state and federal taxes for free If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. E file state and federal taxes for free Your representative may be able to file Form 2848 electronically via the IRS website. E file state and federal taxes for free For more information, your representative can go to www. E file state and federal taxes for free irs. E file state and federal taxes for free gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. E file state and federal taxes for free If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. E file state and federal taxes for free Instead, give it to your representative, who will retain the document. E file state and federal taxes for free Updating a power of attorney. E file state and federal taxes for free   Submit any update or modification to an existing power of attorney in writing. E file state and federal taxes for free Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. E file state and federal taxes for free Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. E file state and federal taxes for free   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. E file state and federal taxes for free To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. E file state and federal taxes for free A written notice of substitution or delegation signed by the recognized representative. E file state and federal taxes for free A written declaration of representative made by the new representative. E file state and federal taxes for free A copy of the power of attorney that specifically authorizes the substitution or delegation. E file state and federal taxes for free Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. E file state and federal taxes for free However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. E file state and federal taxes for free A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. E file state and federal taxes for free Note. E file state and federal taxes for free The filing of Form 2848 will not revoke any  Form 8821 that is in effect. E file state and federal taxes for free Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. E file state and federal taxes for free If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. E file state and federal taxes for free If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. E file state and federal taxes for free If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. E file state and federal taxes for free The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. E file state and federal taxes for free If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. E file state and federal taxes for free When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. E file state and federal taxes for free If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. E file state and federal taxes for free To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. E file state and federal taxes for free A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. E file state and federal taxes for free If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. E file state and federal taxes for free When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. E file state and federal taxes for free The following situations do not require a power of attorney. E file state and federal taxes for free Providing information to the IRS. E file state and federal taxes for free Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. E file state and federal taxes for free Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. E file state and federal taxes for free Allowing a tax matters partner or person (TMP) to perform acts for the partnership. E file state and federal taxes for free Allowing the IRS to discuss return information with a fiduciary. E file state and federal taxes for free How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. E file state and federal taxes for free The two completed forms for this example are shown on the next pages. E file state and federal taxes for free Example. E file state and federal taxes for free Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. E file state and federal taxes for free They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. E file state and federal taxes for free Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. E file state and federal taxes for free Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. E file state and federal taxes for free They want copies of all notices and written communications sent to Jim. E file state and federal taxes for free This is the first time Stan and Mary have given power of attorney to anyone. E file state and federal taxes for free They should each complete a Form 2848 as follows. E file state and federal taxes for free Line 1—Taxpayer information. E file state and federal taxes for free   Stan and Mary must each file a separate Form 2848. E file state and federal taxes for free On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. E file state and federal taxes for free Mary does likewise on her separate Form 2848. E file state and federal taxes for free Line 2—Representative(s). E file state and federal taxes for free   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. E file state and federal taxes for free Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. E file state and federal taxes for free They also enter Mr. E file state and federal taxes for free Smith's CAF number, his telephone number, and his fax number. E file state and federal taxes for free Mr. E file state and federal taxes for free Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. E file state and federal taxes for free Line 3—Tax Matters. E file state and federal taxes for free   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. E file state and federal taxes for free Line 4—Specific use not recorded on Centralized Authorization File (CAF). E file state and federal taxes for free   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. E file state and federal taxes for free See Preparation of Form — Helpful Hints, earlier. E file state and federal taxes for free Line 5—Acts authorized. E file state and federal taxes for free   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. E file state and federal taxes for free Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. E file state and federal taxes for free If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. E file state and federal taxes for free Line 6—Retention/revocation of prior power(s) of attorney. E file state and federal taxes for free   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. E file state and federal taxes for free However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. E file state and federal taxes for free   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. E file state and federal taxes for free (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. E file state and federal taxes for free ) Line 7—Signature of taxpayer. E file state and federal taxes for free   Stan and Mary each signs and dates his or her Form 2848. E file state and federal taxes for free If a taxpayer does not sign, the IRS cannot accept the form. E file state and federal taxes for free Part II—Declaration of Representative. E file state and federal taxes for free   Jim Smith must complete this part of Form 2848. E file state and federal taxes for free If he does not sign this part, the IRS cannot accept the form. E file state and federal taxes for free What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. E file state and federal taxes for free However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. E file state and federal taxes for free Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. E file state and federal taxes for free This image is too large to be displayed in the current screen. E file state and federal taxes for free Please click the link to view the image. E file state and federal taxes for free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. E file state and federal taxes for free Please click the link to view the image. E file state and federal taxes for free Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. E file state and federal taxes for free Please click the link to view the image. E file state and federal taxes for free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. E file state and federal taxes for free Please click the link to view the image. E file state and federal taxes for free Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. E file state and federal taxes for free Incomplete document. E file state and federal taxes for free   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. E file state and federal taxes for free For example, if your signature or signature date is missing, the IRS will contact you. E file state and federal taxes for free If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. E file state and federal taxes for free   In either case, the power of attorney is not considered valid until all required information is entered on the document. E file state and federal taxes for free The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. E file state and federal taxes for free Complete document. E file state and federal taxes for free   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. E file state and federal taxes for free In most instances, this includes processing the document on the CAF system. E file state and federal taxes for free Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. E file state and federal taxes for free Documents not processed on CAF. E file state and federal taxes for free   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). E file state and federal taxes for free For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. E file state and federal taxes for free These documents remain with the related case files. E file state and federal taxes for free In this situation, you should check the box on line 4 of Form 2848. E file state and federal taxes for free In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. E file state and federal taxes for free Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. E file state and federal taxes for free However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. E file state and federal taxes for free For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. E file state and federal taxes for free However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. E file state and federal taxes for free If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. E file state and federal taxes for free Notices and other correspondence. E file state and federal taxes for free   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. E file state and federal taxes for free If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. E file state and federal taxes for free This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. E file state and federal taxes for free The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. E file state and federal taxes for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. E file state and federal taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. E file state and federal taxes for free Free help with your return. E file state and federal taxes for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. E file state and federal taxes for free The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. E file state and federal taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file state and federal taxes for free To find the nearest VITA or TCE site, visit IRS. E file state and federal taxes for free gov or call 1-800-906-9887 or 1-800-829-1040. E file state and federal taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file state and federal taxes for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. E file state and federal taxes for free aarp. E file state and federal taxes for free org/money/taxaide. E file state and federal taxes for free   For more information on these programs, go to IRS. E file state and federal taxes for free gov and enter keyword “VITA” in the upper right-hand corner. E file state and federal taxes for free Internet. E file state and federal taxes for free You can access the IRS website at IRS. E file state and federal taxes for free gov 24 hours a day, 7 days a week to: E-file your return. E file state and federal taxes for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. E file state and federal taxes for free Check the status of your refund. E file state and federal taxes for free Go to IRS. E file state and federal taxes for free gov and click on Where's My Refund. E file state and federal taxes for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. E file state and federal taxes for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). E file state and federal taxes for free Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. E file state and federal taxes for free Download forms, including talking tax forms, instructions, and publications. E file state and federal taxes for free Order IRS products online. E file state and federal taxes for free Research your tax questions online. E file state and federal taxes for free Search publications online by topic or keyword. E file state and federal taxes for free Use the online Internal Revenue Code, regulations, or other official guidance. E file state and federal taxes for free View Internal Revenue Bulletins (IRBs) published in the last few years. E file state and federal taxes for free Figure your withholding allowances using the withholding calculator online at www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/individuals. E file state and federal taxes for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/individuals. E file state and federal taxes for free Sign up to receive local and national tax news by email. E file state and federal taxes for free Get information on starting and operating a small business. E file state and federal taxes for free Phone. E file state and federal taxes for free Many services are available by phone. E file state and federal taxes for free   Ordering forms, instructions, and publications. E file state and federal taxes for free Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. E file state and federal taxes for free You should receive your order within 10 days. E file state and federal taxes for free Asking tax questions. E file state and federal taxes for free Call the IRS with your tax questions at 1-800-829-1040. E file state and federal taxes for free Solving problems. E file state and federal taxes for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. E file state and federal taxes for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. E file state and federal taxes for free Call your local Taxpayer Assistance Center for an appointment. E file state and federal taxes for free To find the number, go to www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. E file state and federal taxes for free TTY/TDD equipment. E file state and federal taxes for free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. E file state and federal taxes for free TeleTax topics. E file state and federal taxes for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. E file state and federal taxes for free Refund information. E file state and federal taxes for free To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). E file state and federal taxes for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. E file state and federal taxes for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). E file state and federal taxes for free Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. E file state and federal taxes for free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. E file state and federal taxes for free Other refund information. E file state and federal taxes for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. E file state and federal taxes for free Evaluating the quality of our telephone services. E file state and federal taxes for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. E file state and federal taxes for free One method is for a second IRS representative to listen in on or record random telephone calls. E file state and federal taxes for free Another is to ask some callers to complete a short survey at the end of the call. E file state and federal taxes for free Walk-in. E file state and federal taxes for free Many products and services are available on a walk-in basis. E file state and federal taxes for free   Products. E file state and federal taxes for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file state and federal taxes for free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. E file state and federal taxes for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. E file state and federal taxes for free Services. E file state and federal taxes for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. E file state and federal taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. E file state and federal taxes for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. E file state and federal taxes for free No appointment is necessary—just walk in. E file state and federal taxes for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. E file state and federal taxes for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. E file state and federal taxes for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. E file state and federal taxes for free All other issues will be handled without an appointment. E file state and federal taxes for free To find the number of your local office, go to  www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. E file state and federal taxes for free Mail. E file state and federal taxes for free You can send your order for forms, instructions, and publications to the address below. E file state and federal taxes for free You should receive a response within 10 days after your request is received. E file state and federal taxes for free  Internal Revenue Service 1201 N. E file state and federal taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. E file state and federal taxes for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. E file state and federal taxes for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. E file state and federal taxes for free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. E file state and federal taxes for free Remember, the worst thing you can do is nothing at all. E file state and federal taxes for free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. E file state and federal taxes for free You face (or your business is facing) an immediate threat of adverse action. E file state and federal taxes for free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. E file state and federal taxes for free   If you qualify for our help, we’ll do everything we can to get your problem resolved. E file state and federal taxes for free You will be assigned to one advocate who will be with you at every turn. E file state and federal taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. E file state and federal taxes for free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. E file state and federal taxes for free And our services are always free. E file state and federal taxes for free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. E file state and federal taxes for free Our tax toolkit at www. E file state and federal taxes for free TaxpayerAdvocate. E file state and federal taxes for free irs. E file state and federal taxes for free gov can help you understand these rights. E file state and federal taxes for free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/advocate. E file state and federal taxes for free You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. E file state and federal taxes for free   TAS also handles large-scale or systemic problems that affect many taxpayers. E file state and federal taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/advocate. E file state and federal taxes for free Low Income Taxpayer Clinics (LITCs). E file state and federal taxes for free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. E file state and federal taxes for free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. E file state and federal taxes for free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. E file state and federal taxes for free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. E file state and federal taxes for free For more information and to find a clinic near you, see the LITC page on www. E file state and federal taxes for free irs. E file state and federal taxes for free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. E file state and federal taxes for free This publication is also available by calling 1-800-829-3676 or at your local IRS office. E file state and federal taxes for free Free tax services. E file state and federal taxes for free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. E file state and federal taxes for free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. E file state and federal taxes for free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. E file state and federal taxes for free The majority of the information and services listed in this publication are available to you free of charge. E file state and federal taxes for free If there is a fee associated with a resource or service, it is listed in the publication. E file state and federal taxes for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. E file state and federal taxes for free DVD for tax products. E file state and federal taxes for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. E file state and federal taxes for free Prior-year forms, instructions, and publications. E file state and federal taxes for free Tax Map: an electronic research tool and finding aid. E file state and federal taxes for free Tax law frequently asked questions. E file state and federal taxes for free Tax Topics from the IRS telephone response system. E file state and federal taxes for free Internal Revenue Code—Title 26 of the U. E file state and federal taxes for free S. E file state and federal taxes for free Code. E file state and federal taxes for free Links to other Internet based Tax Research Materials. E file state and federal taxes for free Fill-in, print, and save features for most tax forms. E file state and federal taxes for free Internal Revenue Bulletins. E file state and federal taxes for free Toll-free and email technical support. E file state and federal taxes for free Two releases during the year. E file state and federal taxes for free  – The first release will ship the beginning of January. 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The E File State And Federal Taxes For Free

E file state and federal taxes for free Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. E file state and federal taxes for free Publication 946, How To Depreciate Property, contains information on depreciation. E file state and federal taxes for free However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. E file state and federal taxes for free The new provisions are in the Supplement to Publication 946, which is reprinted below. E file state and federal taxes for free Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. E file state and federal taxes for free The new law made several changes in the tax rules explained in the publication. E file state and federal taxes for free Some of the changes apply to property placed in service during 2001. E file state and federal taxes for free This supplemental publication describes those changes and explains what you should do if you are affected by them. E file state and federal taxes for free The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. E file state and federal taxes for free The new law contains the following provisions. E file state and federal taxes for free 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. E file state and federal taxes for free An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. E file state and federal taxes for free A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. E file state and federal taxes for free An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. E file state and federal taxes for free If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. E file state and federal taxes for free If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. E file state and federal taxes for free See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. E file state and federal taxes for free Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. E file state and federal taxes for free The allowance is an additional deduction of 30% of the property's depreciable basis. E file state and federal taxes for free To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. E file state and federal taxes for free See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. E file state and federal taxes for free The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. E file state and federal taxes for free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. E file state and federal taxes for free In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. E file state and federal taxes for free Example 1. E file state and federal taxes for free On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. E file state and federal taxes for free You did not elect to claim a section 179 deduction. E file state and federal taxes for free You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. E file state and federal taxes for free You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. E file state and federal taxes for free Example 2. E file state and federal taxes for free The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. E file state and federal taxes for free You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). E file state and federal taxes for free You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. E file state and federal taxes for free Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. E file state and federal taxes for free It is new property of one of the following types. E file state and federal taxes for free Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. E file state and federal taxes for free See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. E file state and federal taxes for free Water utility property. E file state and federal taxes for free See 25-year property on page 22 in Publication 946. E file state and federal taxes for free Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. E file state and federal taxes for free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. E file state and federal taxes for free ) Qualified leasehold improvement property (defined later). E file state and federal taxes for free It meets the following tests (explained later under Tests To Be Met). E file state and federal taxes for free Acquisition date test. E file state and federal taxes for free Placed in service date test. E file state and federal taxes for free Original use test. E file state and federal taxes for free It is not excepted property (explained later under Excepted Property). E file state and federal taxes for free Qualified leasehold improvement property. E file state and federal taxes for free    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. E file state and federal taxes for free The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. E file state and federal taxes for free That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. E file state and federal taxes for free The improvement is placed in service more than 3 years after the date the building was first placed in service. E file state and federal taxes for free   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. E file state and federal taxes for free The enlargement of the building. E file state and federal taxes for free Any elevator or escalator. E file state and federal taxes for free Any structural component benefiting a common area. E file state and federal taxes for free The internal structural framework of the building. E file state and federal taxes for free   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. E file state and federal taxes for free However, a binding commitment between related persons is not treated as a lease. E file state and federal taxes for free Related persons. E file state and federal taxes for free   For this purpose, the following are related persons. E file state and federal taxes for free Members of an affiliated group. E file state and federal taxes for free The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). E file state and federal taxes for free An executor and a beneficiary of the same estate. E file state and federal taxes for free Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. E file state and federal taxes for free Acquisition date test. E file state and federal taxes for free    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. E file state and federal taxes for free   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. E file state and federal taxes for free Placed in service date test. E file state and federal taxes for free   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. E file state and federal taxes for free   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. E file state and federal taxes for free Original use test. E file state and federal taxes for free   The original use of the property must have begun with you after September 10, 2001. E file state and federal taxes for free “Original use” means the first use to which the property is put, whether or not by you. E file state and federal taxes for free Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. E file state and federal taxes for free Excepted Property The following property does not qualify for the special depreciation allowance. E file state and federal taxes for free Property used by any person before September 11, 2001. E file state and federal taxes for free Property required to be depreciated using ADS. E file state and federal taxes for free This includes listed property used 50% or less in a qualified business use. E file state and federal taxes for free Qualified New York Liberty Zone leasehold improvement property (defined next). E file state and federal taxes for free Qualified New York Liberty Zone leasehold improvement property. E file state and federal taxes for free   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. E file state and federal taxes for free The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). E file state and federal taxes for free The improvement is placed in service after September 10, 2001, and before January 1, 2007. E file state and federal taxes for free No written binding contract for the improvement was in effect before September 11, 2001. E file state and federal taxes for free Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. E file state and federal taxes for free If you make this election for any property, it applies to all property in the same property class placed in service during the year. E file state and federal taxes for free To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. E file state and federal taxes for free When to make election. E file state and federal taxes for free   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. E file state and federal taxes for free   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). E file state and federal taxes for free Attach the election statement to the amended return. E file state and federal taxes for free At the top of the election statement, write “Filed pursuant to section 301. E file state and federal taxes for free 9100–2. E file state and federal taxes for free ” Revoking an election. E file state and federal taxes for free   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. E file state and federal taxes for free A request to revoke the election is subject to a user fee. E file state and federal taxes for free Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. E file state and federal taxes for free The rules apply to returns for the following years. E file state and federal taxes for free 2000 fiscal years that end after September 10, 2001. E file state and federal taxes for free 2001 calendar and fiscal years. E file state and federal taxes for free Claiming the allowance. E file state and federal taxes for free   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. E file state and federal taxes for free File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. E file state and federal taxes for free Write “Filed Pursuant to Rev. E file state and federal taxes for free Proc. E file state and federal taxes for free 2002–33” at the top of the amended return. E file state and federal taxes for free File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. E file state and federal taxes for free Your return must be filed by the due date (including extensions). E file state and federal taxes for free Write “Automatic Change Filed Under Rev. E file state and federal taxes for free Proc. E file state and federal taxes for free 2002–33” on the appropriate line of Form 3115. E file state and federal taxes for free You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. E file state and federal taxes for free For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. E file state and federal taxes for free Example 1. E file state and federal taxes for free You are an individual and you use the calendar year. E file state and federal taxes for free You placed qualified property in service for your business in December 2001. E file state and federal taxes for free You filed your 2001 income tax return before April 15, 2002. E file state and federal taxes for free You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. E file state and federal taxes for free You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. E file state and federal taxes for free Proc. E file state and federal taxes for free 2002–33” at the top of the amended return. E file state and federal taxes for free You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. E file state and federal taxes for free Example 2. E file state and federal taxes for free The facts concerning your 2001 return are the same as in Example 1. E file state and federal taxes for free In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. E file state and federal taxes for free You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. E file state and federal taxes for free Proc. E file state and federal taxes for free 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. E file state and federal taxes for free You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. E file state and federal taxes for free Electing not to claim the allowance. E file state and federal taxes for free   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. E file state and federal taxes for free The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. E file state and federal taxes for free The statement can be either attached to or written on the return. E file state and federal taxes for free You can, for example, write “not deducting 30%” on Form 4562. E file state and federal taxes for free Deemed election. E file state and federal taxes for free   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. E file state and federal taxes for free You will be treated as making the election if you meet both of the following conditions. E file state and federal taxes for free You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. E file state and federal taxes for free You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. E file state and federal taxes for free See Claiming the allowance, earlier. E file state and federal taxes for free Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. E file state and federal taxes for free Generally, the limit is increased from $3,060 to $7,660. E file state and federal taxes for free However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). E file state and federal taxes for free Table 1 shows the maximum deduction amounts for 2001. E file state and federal taxes for free Table 1. E file state and federal taxes for free Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. E file state and federal taxes for free 11 Placed in Service After Sept. E file state and federal taxes for free 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. E file state and federal taxes for free Election not to claim the allowance. E file state and federal taxes for free   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. E file state and federal taxes for free New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). E file state and federal taxes for free They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. E file state and federal taxes for free Area defined. E file state and federal taxes for free   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. E file state and federal taxes for free Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. E file state and federal taxes for free The allowance is an additional deduction of 30% of the property's depreciable basis. E file state and federal taxes for free To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. E file state and federal taxes for free See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. E file state and federal taxes for free The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. E file state and federal taxes for free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. E file state and federal taxes for free In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. E file state and federal taxes for free You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. E file state and federal taxes for free Qualified property is eligible for only one special depreciation allowance. E file state and federal taxes for free Example 1. E file state and federal taxes for free On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. E file state and federal taxes for free You did not elect to claim a section 179 deduction. E file state and federal taxes for free You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. E file state and federal taxes for free You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. E file state and federal taxes for free Example 2. E file state and federal taxes for free The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. E file state and federal taxes for free (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). E file state and federal taxes for free You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). E file state and federal taxes for free You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. E file state and federal taxes for free Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. E file state and federal taxes for free It is one of the following types of property. E file state and federal taxes for free Used property depreciated under MACRS with a recovery period of 20 years or less. E file state and federal taxes for free See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. E file state and federal taxes for free Used water utility property. E file state and federal taxes for free See 25-year property on page 22 in Publication 946. E file state and federal taxes for free Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. E file state and federal taxes for free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. E file state and federal taxes for free ) Certain nonresidential real property and residential rental property (defined later). E file state and federal taxes for free It meets the following tests (explained later under Tests to be met). E file state and federal taxes for free Acquisition date test. E file state and federal taxes for free Placed in service date test. E file state and federal taxes for free Substantial use test. E file state and federal taxes for free Original use test. E file state and federal taxes for free It is not excepted property (explained later under Excepted property). E file state and federal taxes for free Nonresidential real property and residential rental property. E file state and federal taxes for free   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. E file state and federal taxes for free Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. E file state and federal taxes for free   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. E file state and federal taxes for free Otherwise, the property is considered damaged real property. E file state and federal taxes for free For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. E file state and federal taxes for free Tests to be met. E file state and federal taxes for free   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. E file state and federal taxes for free Acquisition date test. E file state and federal taxes for free   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. E file state and federal taxes for free   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. E file state and federal taxes for free   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. E file state and federal taxes for free Placed in service date test. E file state and federal taxes for free   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). E file state and federal taxes for free   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. E file state and federal taxes for free Substantial use test. E file state and federal taxes for free   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. E file state and federal taxes for free Original use test. E file state and federal taxes for free   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. E file state and federal taxes for free   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. E file state and federal taxes for free Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. E file state and federal taxes for free Excepted property. E file state and federal taxes for free   The following property does not qualify for the special Liberty Zone depreciation allowance. E file state and federal taxes for free Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. E file state and federal taxes for free Property required to be depreciated using ADS. E file state and federal taxes for free This includes listed property used 50% or less in a qualified business use. E file state and federal taxes for free Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). E file state and federal taxes for free Example. E file state and federal taxes for free In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. E file state and federal taxes for free New office furniture with a MACRS recovery period of 7 years. E file state and federal taxes for free A used computer with a MACRS recovery period of 5 years. E file state and federal taxes for free The computer had not previously been used within the Liberty Zone. E file state and federal taxes for free Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. E file state and federal taxes for free Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. E file state and federal taxes for free Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. E file state and federal taxes for free If you make this election for any property, it applies to all property in the same property class placed in service during the year. E file state and federal taxes for free To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. E file state and federal taxes for free When to make the election. E file state and federal taxes for free   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. E file state and federal taxes for free   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). E file state and federal taxes for free Attach the election statement to the amended return. E file state and federal taxes for free At the top of the election statement, write “Filed pursuant to section 301. E file state and federal taxes for free 9100–2. E file state and federal taxes for free ” Revoking an election. E file state and federal taxes for free   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. E file state and federal taxes for free A request to revoke the election is subject to a user fee. E file state and federal taxes for free Returns filed before June 1, 2002. E file state and federal taxes for free   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. E file state and federal taxes for free Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. E file state and federal taxes for free For tax years beginning in 2000, that limit was $20,000. E file state and federal taxes for free For tax years beginning in 2001 and 2002, that limit is generally $24,000. E file state and federal taxes for free If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. E file state and federal taxes for free Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. E file state and federal taxes for free The increase is the smaller of the following amounts. E file state and federal taxes for free $35,000. E file state and federal taxes for free The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. E file state and federal taxes for free If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. E file state and federal taxes for free Qualified property. E file state and federal taxes for free   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. E file state and federal taxes for free Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. E file state and federal taxes for free Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. E file state and federal taxes for free For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. E file state and federal taxes for free Example 1. E file state and federal taxes for free In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. E file state and federal taxes for free Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). E file state and federal taxes for free Example 2. E file state and federal taxes for free In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. E file state and federal taxes for free Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). E file state and federal taxes for free Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. E file state and federal taxes for free However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. E file state and federal taxes for free Example. E file state and federal taxes for free In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. E file state and federal taxes for free Your increased dollar limit is $59,000 ($35,000 + $24,000). E file state and federal taxes for free Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). E file state and federal taxes for free Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. E file state and federal taxes for free Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. E file state and federal taxes for free This rule applies to returns for the following years. E file state and federal taxes for free 2000 fiscal years that end after September 10, 2001. E file state and federal taxes for free 2001 calendar and fiscal years. E file state and federal taxes for free On the amended return, write “Filed Pursuant to Rev. E file state and federal taxes for free Proc. E file state and federal taxes for free 2002–33. E file state and federal taxes for free ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. E file state and federal taxes for free This means that it is depreciated over a recovery period of 5 years. E file state and federal taxes for free For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. E file state and federal taxes for free The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. E file state and federal taxes for free Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. E file state and federal taxes for free Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. E file state and federal taxes for free Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). E file state and federal taxes for free Your 2001 calendar or fiscal year return. E file state and federal taxes for free On the amended return, write “Filed Pursuant to Rev. E file state and federal taxes for free Proc. E file state and federal taxes for free 2002–33. E file state and federal taxes for free ” Table 2. E file state and federal taxes for free Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. E file state and federal taxes for free See the text for definitions and examples. E file state and federal taxes for free Do not rely on this chart alone. E file state and federal taxes for free IF you want to. E file state and federal taxes for free . E file state and federal taxes for free . E file state and federal taxes for free THEN you. E file state and federal taxes for free . E file state and federal taxes for free . E file state and federal taxes for free BY. E file state and federal taxes for free . E file state and federal taxes for free . E file state and federal taxes for free claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. E file state and federal taxes for free elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). E file state and federal taxes for free deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. E file state and federal taxes for free use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. E file state and federal taxes for free 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. E file state and federal taxes for free Prev  Up  Next   Home   More Online Publications